This session will review the current Department of Labor regulations as they apply to the white-collar exemptions to the minimum wage and overtime requirement of the Fair Labor Standards Act (FLSA). The tests for exemption are the salary basis test, minimum salary requirement, and the duties tests. These tests have changed over the years and are complex and can be confusing. In addition, there are strict record-keeping requirements and salary integrity requirements to prevent the disqualification of the exemption.

Both the federal Department of Labor and State Wage and Hour agencies are engaged in enforcement initiatives concerned with misclassification of employees as exempt from the Fair Labor Standards Act overtime requirements. Employers are often confused as to which exemptions may apply to a particular employee. Making sure that employees are properly classified as exempt or non-exempt can be a daunting task. Misclassification of employees as exempt can be costly in terms of penalties and back pay awards for overtime compensation.

Areas Covered

• The executive, administrative, professional, and selected other exemptions
• The requirements for exemption: the salary basis, salary amount, and duties tests
• The differences in the various types of exemptions.
• Work activities that support exempt status and those that indicate nonexempt status
• Common misconceptions about exempt status, job titles, and salary basis
• Proper application of the federal salary basis test.
• Employer actions that defeat exemption
• Exceptions to the salary basis and salary amount rules
• Why time records matter

Learning Objectives

• Distinguish between the various types of exemptions.
• Identify whether specific work activities support exempt status or nonexempt status
• Know the common misconceptions about exempt status, job titles, and salary basis
• Understand proper application of the federal salary basis test.
• Identify employer actions that defeat exemption
• Identify exceptions to the salary basis rules
• Explain why time records for exempt employees matter

Who Should Attend

• Human Resources Supervisors and Personnel
• Payroll Supervisors and Personnel
• Payroll Service Providers
• Public Accountants
• Internal Auditors
• Enrolled Agents
• Officers and Managers with Payroll or Compliance Oversight
• Company / Business Owners
• Managers/ Supervisors
• Public Agency Managers
• Audit and Compliance Personnel / Risk Managers

Speaker(s)

Patrick A. Haggerty, EA

Pat Haggerty is a tax practitioner, author, and educator. His work experience includes non-profit organization management, banking, manufacturing accounting, and tax practice. He began teaching accounting at the college level in 1988. He is licensed as an Enrolled Agent by the U. S. Treasury to represent taxpayers at all administrative levels of the IRS and is a Certified Management Accountant. He has written numerous articles and a monthly question and answer column for payroll publications. In addition, he regularly develops and presents webinars and presentations on a variety of topics including Payroll tax issues, FLSA compliance, information returns, and accounting.

CEUs

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Credits: 1.5

Compliance Prime is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for PDC(s) for the SHRM-CP or SHRM-SCP. For more information about certification or recertification, please visit www.shrmcertification.org

Credits: 1.5

Compliance Prime is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org.

Credits: 1.0

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